{"id":2120,"date":"2025-01-10T17:09:24","date_gmt":"2025-01-10T16:09:24","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/"},"modified":"2025-01-10T17:13:10","modified_gmt":"2025-01-10T16:13:10","slug":"proc-a-jak-se-stat-dobrovolnym-platcem-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/","title":{"rendered":"Pro\u010d a jak se st\u00e1t dobrovoln\u00fdm pl\u00e1tcem DPH"},"content":{"rendered":"<h2>Komu se vyplat\u00ed b\u00fdt dobrovoln\u00fdm pl\u00e1tcem DPH<\/h2>\n<p>V\u011bt\u0161in\u011b \u010desk\u00fdch podnikatel\u016f se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed DPH nevyplat\u00ed, proto\u017ee:<\/p>\n<ul>\n<li>poskytuj\u00ed zbo\u017e\u00ed nebo slu\u017eby <strong>zejm\u00e9na nepl\u00e1tc\u016fm DPH<\/strong>, tak\u017ee by museli zv\u00fd\u0161it cenu o DPH,<\/li>\n<li>nebo nakupuj\u00ed se sn\u00ed\u017eenou sazbou DPH (12 %), ale <strong>prod\u00e1vat by museli se z\u00e1kladn\u00ed sazbou <\/strong>(21 %). Jako pl\u00e1tci DPH by st\u00e1tu museli vracet pen\u00edze.<\/li>\n<\/ul>\n<p>Existuj\u00ed ale specifick\u00e9 situace, p\u0159i kter\u00fdch se podnikatel\u016fm <strong>dobrovoln\u00e9 pl\u00e1tcovstv\u00ed vyplat\u00ed<\/strong>. Jsou zejm\u00e9na tyto:<\/p>\n<ol>\n<li><strong>Zbo\u017e\u00ed a slu\u017eby od pl\u00e1tc\u016f DPH nakupujete v\u00edce, ne\u017e prod\u00e1v\u00e1te<\/strong>. Jako pl\u00e1tce pak m\u016f\u017eete zaplacen\u00e9 DPH po\u017eadovat od st\u00e1tu zp\u011bt a pon\u00ed\u017e\u00ed se v\u00e1m ceny.<\/li>\n<li><strong>V\u011bt\u0161ina va\u0161ich z\u00e1kazn\u00edk\u016f jsou pl\u00e1tci DPH<\/strong>. Z va\u0161eho zbo\u017e\u00ed nebo slu\u017eeb si mohou ode\u010d\u00edst DPH a ceny pak vn\u00edmaj\u00ed jako v\u00fdhodn\u011bj\u0161\u00ed. N\u011bkter\u00e9 velk\u00e9 firmy nap\u0159\u00edklad od nepl\u00e1tc\u016f v\u016fbec nenakupuj\u00ed.<\/li>\n<li><strong>M\u00e1te velkou firmu a zakl\u00e1d\u00e1te druhou<\/strong>, kter\u00e1 \u010d\u00e1st \u010dinnost\u00ed p\u0159evezme. Proto\u017ee obchodujete s pl\u00e1tci DPH, pot\u0159ebujete, aby se i nov\u00e1 firma stala co nejrychleji pl\u00e1tcem.<\/li>\n<li>Poskytujete slu\u017eby zejm\u00e9na <strong>pl\u00e1tc\u016fm DPH z jin\u00fdch st\u00e1t\u016f EU<\/strong> nebo nakupujete \u010desk\u00e9 zbo\u017e\u00ed a prod\u00e1v\u00e1te ho do jin\u00fdch st\u00e1t\u016f EU.<\/li>\n<li>Zbo\u017e\u00ed <strong>nakupujete v z\u00e1kladn\u00ed sazb\u011b DPH <\/strong>(21 %), ale prod\u00e1v\u00e1te ho ve sn\u00ed\u017een\u00e9 (12 %). Jako pl\u00e1tci DPH si pak m\u016f\u017eete nav\u00fd\u0161it mar\u017ei. P\u0159e\u010dt\u011bte si, jak spr\u00e1vn\u011b ur\u010dit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">sazby DPH<\/a>.<\/li>\n<li><strong>Chyst\u00e1te se koupit hodnotn\u00fd majetek<\/strong>. Jako pl\u00e1tci DPH m\u00e1te n\u00e1rok na odpo\u010det DPH p\u0159i jeho n\u00e1kupu.<\/li>\n<\/ol>\n<p>Jestli\u017ee se v jedn\u00e9 z t\u011bchto situac\u00ed nach\u00e1z\u00edte, nemus\u00edte \u010dekat, a\u017e p\u0159ekro\u010d\u00edte obrat 2 miliony K\u010d. K DPH se m\u016f\u017eete kdykoliv dobrovoln\u011b p\u0159ihl\u00e1sit.<\/p>\n<figure id=\"attachment_16260\" aria-describedby=\"caption-attachment-16260\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16260\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash.jpg\" alt=\"Mezi podnikatele, kter\u00fdm se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed vyplat\u00ed kv\u016fli tomu, \u017ee nakupuj\u00ed v z\u00e1kladn\u00ed sazb\u011b, ale prod\u00e1vaj\u00ed ve sn\u00ed\u017een\u00e9, pat\u0159\u00ed nap\u0159\u00edklad zem\u011bd\u011blci nebo stavebn\u00edci.\" width=\"1920\" height=\"1283\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash-1024x684.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash-768x513.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/christian-koch-D_4R9CcYZOk-unsplash-1536x1026.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-16260\" class=\"wp-caption-text\">Mezi podnikatele, kter\u00fdm se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed vyplat\u00ed kv\u016fli tomu, \u017ee nakupuj\u00ed v z\u00e1kladn\u00ed sazb\u011b, ale prod\u00e1vaj\u00ed ve sn\u00ed\u017een\u00e9, pat\u0159\u00ed nap\u0159\u00edklad zem\u011bd\u011blci nebo stavebn\u00edci.<\/figcaption><\/figure>\n<h2>Jak se dobrovoln\u011b p\u0159ihl\u00e1sit k platb\u011b DPH<\/h2>\n<p>Za\u010dn\u011bte t\u00edm, \u017ee vypln\u00edte <strong>\u017e\u00e1dost k registraci pl\u00e1tce DPH<\/strong> a pod\u00e1te ho na finan\u010dn\u00ed spr\u00e1vu &#8211; <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">registr pl\u00e1tc\u016f DPH<\/a>.\u00a0 Tento krok m\u016f\u017eete prov\u00e9st on-line v <a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_pub\/dpr\/uvod.faces\" target=\"_blank\" rel=\"noopener noreferrer\">aplikaci finan\u010dn\u00ed spr\u00e1vy EPO<\/a>. Postupujte n\u00e1sledovn\u011b:<\/p>\n<ol>\n<li>Klikn\u011bte na Elektronick\u00e1 pod\u00e1n\u00ed pro finan\u010dn\u00ed spr\u00e1vu.<\/li>\n<li>P\u0159ejd\u011bte na Elektronick\u00e9 formul\u00e1\u0159e.<\/li>\n<li>Ve spodn\u00ed \u010d\u00e1sti str\u00e1nky najd\u011bte podnadpis Registrace.<\/li>\n<li>Klikn\u011bte na odkaz\u00a0 \u201eP\u0159ihl\u00e1\u0161ka k registraci k dani z p\u0159idan\u00e9 hodnoty platn\u00e1 od 1. 1. 2015\u201d.<\/li>\n<li>Formul\u00e1\u0159 vypl\u0148te.<\/li>\n<\/ol>\n<p>Vypln\u011bn\u00ed formul\u00e1\u0159e je prvn\u00ed krok, finan\u010dn\u00ed \u00fa\u0159ad po v\u00e1s pravd\u011bpodobn\u011b bude cht\u00edt tak\u00e9 dal\u0161\u00ed dokumenty a informace. Z\u00e1kon v t\u00e9to situaci neur\u010duje, kter\u00e9 dokumenty po v\u00e1s finan\u010dn\u00ed \u00fa\u0159ad m\u016f\u017ee nebo mus\u00ed cht\u00edt. Situace proto se<strong> li\u0161\u00ed \u00fa\u0159ad od \u00fa\u0159adu <\/strong>a n\u011bkte\u0159\u00ed \u00fa\u0159edn\u00edci jsou ochotn\u011bj\u0161\u00ed ne\u017e jin\u00ed.<\/p>\n<p>Pokud se ale chcete vyhnout t\u00e1hnouc\u00ed se komunikaci s finan\u010dn\u00edm \u00fa\u0159adem, doporu\u010dujeme k formul\u00e1\u0159i doplnit <strong>p\u0159\u00edlohy, ve kter\u00fdch dolo\u017e\u00edte<\/strong>:<\/p>\n<ul>\n<li>sv\u016fj podnikatelsk\u00fd z\u00e1m\u011br,<\/li>\n<li>obrat za posledn\u00edch 12 m\u011bs\u00edc\u016f (poslou\u017e\u00ed nap\u0159\u00edklad faktury a smlouvy s obchodn\u00edmi partnery),<\/li>\n<li>s\u00eddlo podnik\u00e1n\u00ed,<\/li>\n<li>smlouvy o odb\u011bru energi\u00ed,<\/li>\n<li>soupis firemn\u00edho majetku,<\/li>\n<li>kontakt na firmu \u010di osobu, kter\u00e1 v\u00e1m zpracov\u00e1v\u00e1 \u00fa\u010detnictv\u00ed,<\/li>\n<li>seznam aktivn\u00edch bankovn\u00edch \u00fa\u010dt\u016f,<\/li>\n<li>um\u00edst\u011bn\u00ed a po\u010det provozoven,<\/li>\n<li>seznam firemn\u00edch dom\u00e9n<\/li>\n<li>nebo po\u010det zam\u011bstnanc\u016f.<\/li>\n<\/ul>\n<p>C\u00edlem p\u0159\u00edloh je p\u0159esv\u011bd\u010dit finan\u010dn\u00ed spr\u00e1vu, \u017ee nejste firma, kter\u00e1 se registrac\u00ed pouze sna\u017e\u00ed z\u00edskat odpo\u010det, ale \u017ee v\u00e1m<strong> jde o dlouhodob\u00e9 podnik\u00e1n\u00ed<\/strong>. Velkou hodnotu maj\u00ed proto v\u0161echny dokumenty, kter\u00fdmi prok\u00e1\u017eete, co ji\u017e m\u00e1te za sebou a \u017ee to s p\u0159ihl\u00e1\u0161kou k DPH mysl\u00edte v\u00e1\u017en\u011b.<\/p>\n<p>Naprost\u00e9 v\u011bt\u0161in\u011b \u017eadatel\u016f nakonec finan\u010dn\u00ed \u00fa\u0159ad dobrovoln\u00e9 pl\u00e1tcovstv\u00ed schv\u00e1l\u00ed, chce to jen trp\u011blivost.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2120\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2120\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Co d\u011blat po p\u0159ihl\u00e1\u0161en\u00ed k DPH<\/h2>\n<p>Finan\u010dn\u00ed \u00fa\u0159ad se mus\u00ed k podan\u00e9 \u017e\u00e1dosti<strong> vyj\u00e1d\u0159it do 30 dn\u016f<\/strong>. Je mo\u017en\u00e9, \u017ee v tomto obdob\u00ed se v\u00e1m ozvou \u00fa\u0159edn\u00edci a budou po v\u00e1s po\u017eadovat dal\u0161\u00ed dokumenty nebo informace. Pokud budou finan\u010dn\u00edmu \u00fa\u0159adu v\u00e1mi zaslan\u00e9 podklady sta\u010dit, vystav\u00ed v\u00e1m<strong> rozhodnut\u00ed o registraci k DPH<\/strong>. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tcem DPH<\/a> se st\u00e1v\u00e1te hned <strong>n\u00e1sleduj\u00edc\u00ed den po doru\u010den\u00ed tohoto rozhodnut\u00ed<\/strong>.<\/p>\n<p>Pokud se st\u00e1v\u00e1te dobrovoln\u00fdm pl\u00e1tcem kv\u016fli zalo\u017een\u00ed druh\u00e9 firmy, doporu\u010dujeme v\u00e1m \u00fa\u010detn\u00ed software Money S3, kter\u00fd umo\u017e\u0148uje pohodlnou spr\u00e1vu v\u00edce firem v jednom syst\u00e9mu. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 si m\u016f\u017eete st\u00e1hnout zdarma<\/a> ve v z\u00e1kladn\u00ed free verzi.<\/p>\n\n\n<p>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma DPH:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/\">Co je DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">Sazby DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registr pl\u00e1tc\u016f k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">Jak se registrovat k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">Identifikovan\u00e1 osoba k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">Vr\u00e1cen\u00ed DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/\">Jak na z\u00e1lohy v DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/\">V\u00fdpo\u010det DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">Jak vyplnit formul\u00e1\u0159 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">Kompletn\u00ed pr\u016fvodce p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Komu se vyplat\u00ed b\u00fdt dobrovoln\u00fdm pl\u00e1tcem DPH V\u011bt\u0161in\u011b \u010desk\u00fdch podnikatel\u016f se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed DPH nevyplat\u00ed, proto\u017ee: poskytuj\u00ed zbo\u017e\u00ed nebo slu\u017eby zejm\u00e9na nepl\u00e1tc\u016fm DPH, tak\u017ee by &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2122,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,101,102,121,94],"class_list":["post-2120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-platce-dane","tag-registrace","tag-sazba-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2120"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2120\/revisions"}],"predecessor-version":[{"id":16261,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2120\/revisions\/16261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2122"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}